Self-Employment Checklist

This checklist summarizes your tax obligations as a self-employed person. We offer one-on-one meetings and online information sessions to help you understand your rights and tax obligations.

Self-Employment Checklist
Keep your books	Regularly track your income and expenses. If you're a GST/HST and QST registrant, your filing frequency for GST/HST and QST purposes will determine the frequency of your accounting entries. Keep supporting documents for all your income and expenses. Use a suitable accounting management tool. If necessary, hire a tax professional (such as an accountant or tax specialist).
Plan for income tax and contributions payable	Consult the tax tables to calculate the income tax and contributions you have to pay each year. Hire a tax specialist or use suitable software to handle your accounting. Plan for your instalment payments (if required). See Filing Frequency for the filing deadlines for returns and payments.
Register with Revenu Québec (if required)	Are you required to register for the GST/HST and QST? Are you required to register for source deductions, the tax on lodging, etc.?
File all your returns	Get your documents together as soon as possible to ensure you file the following on time: income tax return tax returns (if required) source deductions and employer contributions returns (if required) any other returns required
Questions? Sign up for our online information sessions or one-on-one meetings for the self-employed to make sure you understand your rights and obligations. All your questions will be answered.

Income tax return filing deadline

The deadline for filing the personal income tax return is April 30. If you or your spouse ran a business during the taxation year, you have until June 15 to file the return.

You must file your income tax return by April 30 or, if you operate a business, by June 15. If the deadline falls on a Saturday or Sunday, it is extended to the next business day.

End of note

Payment

Any balance due must by paid by April 30, or the next business day if April 30 is a Saturday or Sunday. After that date, we charge interest on the unpaid balance.

Receipt of payment

Regardless of how you pay, your payment is considered to have been received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.

Penalty

Even if you cannot pay the full amount due, file your return by the deadline to avoid a late-filing penalty.